Extended contentsAbbreviationsTable of casesTable of legislation1 Introduction to International Exchange of Information in Tax Matters2 Historical development of international exchange of information rules3 Exchange of information under Double Taxation Conventions4 A practical example: administrative assistance and exchange of information between the United Stat5 Assistance in the collection of taxes under DTC6 Tax Information Exchange Agreements (TIEAs)7 The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT)8 The EU Directives9 The so-called Swiss ‘Rubik’ agreements10 The Foreign Account Tax Compliance Act (FATCA)11 Towards automatic exchange of information12 Automatic exchange of information (AEOI): the OECD Common Reporting Standard13 Solving the past14 The impact of the OECD Base Erosion and Profit Shifting (BEPS) Programme15 Exchange of information on digital platforms16 Exchange of information on crypto-assets and crypto-currencies17 Legal protection of the taxpayer18 Conclusion to International Exchange of Information in Tax MattersGeneral bibliographyIndex